2023 (7) TMI 1644

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....garwal, Adv., Mr. Amir Ali, Adv. For the Respondents : Mr. S. Roy Chowdhury, Adv. ORDER 1. The Court: Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 26th April, 2023 relating to assessment year 2019-20 on the ground that petitioner should be allowed to cros....

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....ct out of which any demand arises. If right to cross-examine is allowed to each and every assessee just at the stage of passing order under Section 148A(d) of the Act like a trail Court in a civil suit or in criminal case by asking the assessing officer to act like a Trial Court, in absence of any of the conditions or criteria referred hereinabove for entertaining the writ petition, it will make t....